Adger Corporation is a service company that measures its output based on the number of customers served. The company provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results for May as shown below: Fixed Element per Month Revenue 0 Employee salaries and wages 50000 Travel expenses 0 Other expenses 36000 Variable Element per Customer Served: Revenue 5000 Employee salaries and wages 1100 Travel expenses 600 Other expenses 0 Actual Total for May: Revenue 160000 Employee salaries and wages 88000 Travel expenses 19000 Other expenses 34500 When preparing its planning budget the company estimated that it would serve 30 customers per month; however during May the company actually